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Some recent financial statements for Smolira Golf, Inc., follow. Find the follow

ID: 2808030 • Letter: S

Question

Some recent financial statements for Smolira Golf, Inc., follow.

Find the following financial ratios for Smolira Golf (use year-end figures rather than average values where appropriate): (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16. Enter the profitability ratios as a percent.)

SMOLIRA GOLF, INC.
Balance Sheets as of December 31, 2015 and 2016 2015 2016 2015 2016 Assets Liabilities and Owners’ Equity Current assets Current liabilities Cash $ 3,091 $ 3,107 Accounts payable $ 2,173 $ 2,640 Accounts receivable 4,747 5,741 Notes payable 1,770 2,156 Inventory 12,558 13,742 Other 94 111 Total $ 20,396 $ 22,590 Total $ 4,037 $ 4,907 Long-term debt $ 13,000 $ 15,760 Owners’ equity Common stock and paid-in surplus $ 40,000 $ 40,000 Fixed assets Accumulated retained earnings 15,674 39,404 Net plant and equipment $ 52,315 $ 77,481 Total $ 55,674 $ 79,404 Total assets $ 72,711 $ 100,071 Total liabilities and owners’ equity $ 72,711 $ 100,071

Explanation / Answer

Answer a.

Current Ratio = Current Assets / Current Liabilities

2015:

Current Ratio = $20,396 / $4,037
Current Ratio = 5.05

2016:

Current Ratio = $22,590 / $4,907
Current Ratio = 4.60

Answer b.

Quick Ratio = (Cash + Accounts Receivable) / Current Liabilities

2015:

Quick Ratio = ($3,091 + $4,747) / $4,037
Quick Ratio = 1.94

2016:

Quick Ratio = ($3,107 + $5,741) / $4,907
Quick Ratio = 1.80

Answer c.

Cash Ratio = Cash / Current Liabilities

2015:

Cash Ratio = $3,091 / $4,037
Cash Ratio = 0.77

2016:

Cash Ratio = $3,107 / $4,907
Cash Ratio = 0.63

Answer d.

Total Asset Turnover = Sales / Total Assets
Total Asset Turnover = $188,170 / $100,071
Total Asset Turnover = 1.88

Answer e.

Inventory Turnover = Cost of Goods Sold / Inventory
Inventory Turnover = $126,603 / $13,742
Inventory Turnover = 9.21

Answer f.

Receivable Turnover = Sales / Accounts Receivable
Receivable Turnover = $188,170 / $5,741
Receivable Turnover = 32.78

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